PENGARUH FEE AUDIT, AUDIT TENURE DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT(Studi Empiris Pada Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016)

ERVA, SAIDAH (2018) PENGARUH FEE AUDIT, AUDIT TENURE DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT(Studi Empiris Pada Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016). S1 thesis, Universitas Mercu Buana Jakarta.

[img]
Preview
Text (HAL COVER)
01.Halaman Judul.pdf

Download (98kB) | Preview
[img]
Preview
Text (ABSTRAK)
04.Abstrak.pdf

Download (84kB) | Preview
[img]
Preview
Text (LEMBAR PERNYATAAN)
02.Surat Pernyataan.pdf

Download (184kB) | Preview
[img]
Preview
Text (LEMBAR PENGESAHAN)
03.Lembar Pengesahan.pdf

Download (247kB) | Preview
[img]
Preview
Text (KATA PENGANTAR)
05.Kata Pengantar.pdf

Download (213kB) | Preview
[img]
Preview
Text (DAFTAR ISI)
06.Daftar Isi.pdf

Download (60kB) | Preview
[img]
Preview
Text (DAFTAR TABEL)
07.Daftar Tabel.pdf

Download (4kB) | Preview
[img]
Preview
Text (DAFTAR GAMBAR)
08.Daftar Gambar.pdf

Download (3kB) | Preview
[img]
Preview
Text (DAFTAR LAMPIRAN)
09.Daftar Lampiran.pdf

Download (4kB) | Preview
[img] Text (BAB I)
10.Bab 1.pdf
Restricted to Registered users only

Download (284kB)
[img] Text (BAB II)
11.Bab 2.pdf
Restricted to Registered users only

Download (448kB)
[img] Text (BAB III)
12.Bab 3.pdf
Restricted to Registered users only

Download (640kB)
[img] Text (BAB IV)
13.Bab 4.pdf
Restricted to Registered users only

Download (667kB)
[img] Text (BAB V)
14.Bab 5.pdf
Restricted to Registered users only

Download (259kB)
[img] Text (DAFTAR PUSTAKA)
15.Daftar Pustaka.pdf
Restricted to Registered users only

Download (256kB)
[img] Text (LAMPIRAN)
16.Lampiran.pdf
Restricted to Registered users only

Download (1MB)

Abstract

This purpose of this study is to examine the influence of audit fee, audit tenure and audit rotation of audit quality in financial sector of the company listed in Indonesia Stock Excange in the period of 2012-2016. Audit quality uses proxy size KAP which is measured by dummy variable and using the big four and non big four group of auditors, while tenure is measured by counting the year in which the same auditors has made an engagement with the auditee, audit rotation is measured by dummy variable. The study used secondary data obtained from the Indonesia Stock Excange (IDX) during the period 2012-2016. The sampling method used in this study is purposive sampling method and obtained samples 250 observations. The study used logistic regression analysis models with SPSS software version 23. The empirical result of this study show that audit fee have significant influences of audit quality. But the audit tenure and audit rotation no influence the audit quality. Keywords: audit quality, audit fee, audit tenure, audit rotation Penelitian ini bertujuan untuk menguji pengaruh fee audit, audit tenure dan rotasi audit terhadap kualitas audit pada perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia periode 2012-2016. Kualitas audit menggunakan proksi ukuran kantor akuntan publik, yang diukur dengan variabel dummy dengan menggunakan kelompok auditor KAP Big Four dan non Big Four, tenure audit diukur dengan menghitung jumlah tahun dimana auditor yang sama telah melakukan perikatan dengan auditee, dan rotasi audit diukur dengan variabel dummy. Penelitian ini menggunakan data sekunder yang diperoleh dari Bursa Efek Indonesia (BEI) selama periode 2012-2016. Metode pengambilan sampel yang digunakan pada penelitian ini adalah metode purposive sampling dan diperoleh sampel penelitian sebanyak 250 observasi. Penelitian ini menggunakan model analisis regresi logistik dengan software SPSS versi 23. Hasil analisis menunjukkan bahwa variabel fee audit berpengaruh signifikan terhadap kualitas audit. Namun audit tenure dan rotasi audit tidak berpengaruh terhadap kualitas audit. Kata kunci: kualitas audit, fee audit, audit tenure, rotasi audit

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 489
Call Number: SE/32/18/231
NIM: 43216110189
Uncontrolled Keywords: kualitas audit, fee audit, audit tenure, rotasi audit
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.458 Internal Auditing/Audit Internal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 12 Dec 2018 02:29
Last Modified: 07 Jan 2019 07:03
URI: http://repository.mercubuana.ac.id/id/eprint/46000

Actions (login required)

View Item View Item